(1) Every registered person, other than an Input Service Distributor, a non-resident
taxable person and a person paying tax under the provisions of section 10 or section 51 or
Furnishing
details of
outward
| Printed using casemine.com by licensee : Yadu Krishna K G
section 52, shall furnish, electronically, in such form and manner as may be prescribed,
the details of outward supplies of goods or services or both effected during a tax period
on or before the tenth day of the month succeeding the said tax period and such details
shall be communicated to the recipient of the said supplies within such time and in such
manner as may be prescribed:
supplies.
Provided that the registered person shall not be allowed to furnish the details of outward
supplies during the period from the eleventh day to the fifteenth day of the month succeeding
the tax period:
Provided further that the Commissioner may, for reasons to be recorded in writing, by
notification, extend the time limit for furnishing such details for such class of taxable persons
as may be specified therein:
Provided also that any extension of time limit notified by the Commissioner of central tax
shall be deemed to be notified by the Commissioner.
(2) Every registered person who has been communicated the details under sub-section (3) of section 38 or the details pertaining to inward supplies of Input Service Distributor under sub-section (4) of section 38, shall either accept or reject the details so communicated, on or before the seventeenth day, but not before the fifteenth day, of the month succeeding the tax period and the details furnished by him under sub-section (1) shall stand amended accordingly.
(3) Any registered person, who has furnished the details under sub-section (1) for any tax period and which have remained unmatched under section 42 or section 43, shall, upon discovery of any error or omission therein, rectify such error or omission in such manner as may be prescribed, and shall pay the tax and interest, if any, in case there is a short payment of tax on account of such error or omission, in the return to be furnished for such tax period:
Provided that no rectification of error or omission in respect of the details furnished under sub-
section (1) shall be allowed after furnishing of the return under section 39 for the month of
September following the end of the financial year to which such details pertain, or furnishing
of the relevant annual return, whichever is earlier.
Explanation.––For the purposes of this Chapter, the expression “details of outward
supplies” shall include details of invoices, debit notes, credit notes and revised invoices issued
in relation to outward supplies made during any tax period
Section 37 • THE DELHI GOODS AND SERVICES TAX ACT, 2017
Section 37. Furnishing details of outward supplies
delhi-goods-and-services-tax-act-2017-sec-37.json
•
Section 37
{
"act_title": "THE DELHI GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "delhi-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "37",
"title": "Section 37. Furnishing details of outward supplies",
"chapter": null,
"content": "(1) Every registered person, other than an Input Service Distributor, a non-resident \ntaxable person and a person paying tax under the provisions of section 10 or section 51 or \n Furnishing \ndetails of \noutward \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nsection 52, shall furnish, electronically, in such form and manner as may be prescribed, \nthe details of outward supplies of goods or services or both effected during a tax period \non or before the tenth day of the month succeeding the said tax period and such details \nshall be communicated to the recipient of the said supplies within such time and in such \nmanner as may be prescribed: \n \nsupplies. \n Provided that the registered person shall not be allowed to furnish the details of outward \nsupplies during the period from the eleventh day to the fifteenth day of the month succeeding \nthe tax period: \n \n \n Provided further that the Commissioner may, for reasons to be recorded in writing, by \nnotification, extend the time limit for furnishing such details for such class of taxable persons \nas may be specified therein: \n \n \n Provided also that any extension of time limit notified by the Commissioner of central tax \nshall be deemed to be notified by the Commissioner. \n \n \n (2) Every registered person who has been communicated the details under sub-section (3) of section 38 or the details pertaining to inward supplies of Input Service Distributor under sub-section (4) of section 38, shall either accept or reject the details so communicated, on or before the seventeenth day, but not before the fifteenth day, of the month succeeding the tax period and the details furnished by him under sub-section (1) shall stand amended accordingly. \n \n \n (3) Any registered person, who has furnished the details under sub-section (1) for any tax period and which have remained unmatched under section 42 or section 43, shall, upon discovery of any error or omission therein, rectify such error or omission in such manner as may be prescribed, and shall pay the tax and interest, if any, in case there is a short payment of tax on account of such error or omission, in the return to be furnished for such tax period: \n \n \n Provided that no rectification of error or omission in respect of the details furnished under sub-\nsection (1) shall be allowed after furnishing of the return under section 39 for the month of \nSeptember following the end of the financial year to which such details pertain, or furnishing \nof the relevant annual return, whichever is earlier. \n \n \n Explanation.––For the purposes of this Chapter, the expression “details of outward \nsupplies” shall include details of invoices, debit notes, credit notes and revised invoices issued \nin relation to outward supplies made during any tax period",
"footnote": "",
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"sort_order": 460
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}